That comic is all right. Good set up, but I expected more from the punchline.
You really don't need a separate thread to post each of your comics in, though. Especially when your comic directly references the comic posted in the other thread.
Thanks for reading and for the constructive critcism (sp?) I'm new so I wasn't really sure where to put my comics. And yeah, I'm not too good with punchlines yet. Hopefully, I'll get a little better.
I think you're working on some funny ideas, but they seem to sort of fall flat at the end. I think a turn off for me is the cigarette saying nonsensical things in the last frame of the comic. I find them distracting, and I think, for me at least, the comics would be funnier if it weren't saying anything.